Giri, Efraim Ferdinand (2011) The Effect Of Tenure And Reputation Of Public Accounting Firm Toward Audit Quality Case Of Mandatory Rotation Of Auditors In Indonesia. THE INDONESIANJOURNAL OF ACCOUNTING RESEARCH, 14 (1). pp. 41-63.
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Abstract
The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No. 17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | : Firm tenure, mandatory rotation, audit quality and firm reputation |
| Subjects: | AKUNTANSI > Sistem Informasi Akuntansi |
| Divisions: | Dosen STIE YKPN > Artikel > Jurnal |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 03 Apr 2023 05:50 |
| Last Modified: | 08 Apr 2023 19:20 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/859 |
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